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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … 10 accounts not used by active employees, that had last log on dates ranging from November 2016 to December 2021. …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Homer – Non-Payroll Disbursements (2023M-63)
… the duties or implement compensating controls relating to non-payroll disbursements. As a result, checks and … Clerk (Clerk) were not established. Establish procedures to detect and prevent duplicate payments from occurring. … reconciliations, bank statements and canceled check images to ensure bank transactions are appropriate. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Brighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used … best interest. Key Recommendation Document the analysis when using exceptions to competitive bidding to help ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Brocton Central School District – Financial Management (2023M-44)
… statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six reserves … balances totaling more than $2 . 2 million were funded or used as management intended. Did not establish a comprehensive reserve fund policy or develop annual reserve reports. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Williamsville Central School District – Financial Management (2022M-193)
audit school Williamsville financial management
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Bethlehem Central School District – In-School Internet Connectivity S9-22-1
Determine whether the Bethlehem Central School District District used resources to ensure the Districts Internet connectivity meets the Federal Communications Commissions FCC recommended bandwidth
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Otselic Valley Central School District – Procurement (2022M-58)
… Valley Central School District (District) officials used a competitive process to procure goods and services not … a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … goods and services to State contracts and contracts bid by other governments. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that monitors … Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the system were converted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
Determine whether the Herkimer County Industrial Development Agency HCIDA Board and officials properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectVillage of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval when …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… policy and whether claims were adequately supported, and for a valid purpose before payment. Key Findings District … or seek competitive bids for goods and services from five vendors totaling $273,497. Did not obtain written quotes for eight purchases totaling $113,399. Paid 113 food and beverage receipts totaling $3,814 without adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Hempstead – Budgeting (2021M-169)
… make necessary budget amendments prior to a budget line becoming over expended. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Sanford – Claims Audit Process (2021M-189)
… complete report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Alexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our … was to determine whether the significant revenue and expenditure projections in the Town’s adopted budget for the … the potential impact the COVID-19 pandemic (pandemic) may have on the Town’s finances. General and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of Locke – Financial Condition (2020M-111)
… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. … Determine whether the Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111